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Supreme Court of India

Service Tax not payable on Airport User Development Fee: SC

May 20, 2023 2241 Views 0 comment Print

Supreme Court held that ‘User Development Fee’ collected by Mumbai International Airport Pvt Ltd, Delhi International Airpirt Pvt Ltd and Hyderabad International Airport Pvt Ltd were not subject to Service Tax. 

Everything said in judgment doesn’t constitutes precedent

May 19, 2023 1206 Views 0 comment Print

Supreme Court held that it is not everything said by a Judge when giving judgment that constitutes a precedent. The only thing in a Judge’s decision binding as a legal precedent is the principle upon which the case is decided

Doctrine of legitimate expectation invocable where amendment is not made in consonance with public interest

May 18, 2023 2391 Views 0 comment Print

Supreme Court held that amendment to section 2(17) of West Bengal Sales Tax Act, 1994 by omitting the word ‘blending of tea’ from definition of ‘manufacture’ stopped the benefit of exemption from payment of sales tax. Enactment of such amendment without appropriate justification by the Government brings in play doctrine of legitimate expectation.

Transaction between manufacturer & dealer while acting pursuant to a warranty is Sale: SC

May 18, 2023 3576 Views 0 comment Print

Explore the Supreme Court’s judgment on sales tax implications for warranty claims in Tata Motors Ltd. vs. Deputy Commissioner case, addressing dealer-manufacturer transactions.

Modified Resolution Plan cannot be directly presented to NCLT without final approval from COC

May 18, 2023 2598 Views 0 comment Print

Modified Resolution Plan cannot be directly presented to NCLT without receiving final approval from the Committee of Creditors (COC).

NCLT cannot refuse admission of section CIRP application if default occurred: SC

May 13, 2023 2469 Views 0 comment Print

SC held that once NCLT is satisfied that default occurred, no discretion left with NCLT to refuse admission of Section 7 CIRP application

SC limits CIRP to only one project of Supertech – Upheld NCLT direction

May 13, 2023 2085 Views 0 comment Print

SC upheld NCLT interim directions, including constitution of CoC for Eco Village Project-II only; the said project to be completed with assistance of ex-management whereas other projects, apart from Eco Village-II, were ordered to be continued as ongoing projects.

SC on clarification filed by Revenue in matter of Abhisar Buildwell P Ltd

May 12, 2023 6345 Views 0 comment Print

PCIT Vs Abhisar Buildwell P. LTD. (Supreme Court of India) Clarification application file by Revenue on issue of permitting 148 notice dismissed by Supreme Court with liberty  to Revenue to file Review application. Further in case such review application is filed it will be heard in open court . We observe that as we have […]

Delhi Govt has Control over ‘Services’ Excluding Public Order, Police & Land: SC

May 12, 2023 1302 Views 0 comment Print

The legislative and executive power of NCTD over entry 41 shall not extend over to services related to public order, police and land. However, legislative and executive power over services such as Indian Administrative Services or Joint Cadre Services which are relevant for the implementation of policies and the vision of NCTD in terms of day-to-day administration of the region, shall lie with the NCTD

Shinde Government to continue in Maharashtra (Read SC Judgment)

May 12, 2023 1956 Views 0 comment Print

Subhash Desai Vs Principal Secretary, Governor of Maharashtra & Ors. (Supreme Court of India) The petitioners have challenged the exercise of discretion by the Governor in inviting Mr. Shinde to form the government on two grounds: first, Mr. Shinde’s appointment is barred by Article 164(1B) of the Constitution; and second, the Governor has exceeded the […]

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